A tax assessment based on illegal evidence does not necessarily render the proceedings invalid

Following a report from the AMF, the National Financial Prosecutor’s Office opened several preliminary investigations against a taxpayer who had declared himself a tax resident of Morocco.

The taxpayer was also subject to a tax reassessment, asadministration considered him to be a tax resident in France.

In order to prove this individual’s tax residency in France,administration obtained, through a request for information submitted to the AMF, data regarding internet and mobile phone connections. The manner in which the AMF obtained this information was subsequently deemed improper.

In addition,administration also obtained, through a request for information, the report prepared by investigators from the National Anti-Fraud Office, which established that the taxpayer’s tax residence was in France. This report was based on data regarding the taxpayer’s entries into and exits from Moroccan territory.

The Administrative Court of Appeal then ruled that the information obtained improperly by the AMF did not invalidate the tax assessment procedure, since the evidence obtained from the National Anti-Fraud Office was sufficient on its own to establish tax residency in France.

It therefore considers that the procedure is not irregular.

It will also determine that the taxpayer resided in France for a longer period than in Morocco during the tax year and must therefore be considered a French tax resident.

CAA Paris, August 29, 2025, No. 23PA04153

This monitoring service is provided by Mispelon Avocat, a law firm specializing in tax audits and tax litigation. You can stay updated by subscribing to the newsletter via this link.